Answer:
a) Cardinal Company, department 6
Budget performance report
For the month ended march 31, 202x
                                  Budget            Actual               Over           Under
                                                                                    budget        budget
Materials                $208,000         $204,000                              $4,000
Factory wages       $265,000         $285,000       ($20,000)
Supervisory salaries $67,800           $63,600                              $4,200
Depreciation P&E     $35,000           $35,000               -                    -
Power and light        $22,500            $21,360                                $1,140
Insurance and           $15,500             $14,400                               $1,100
property taxes 
Maintenance               $9,700            $9,456                                 $244
Total                        $623,500         $632,816          ($9,316)
b) Factory wages were higher than budgeted by $20,000 or 7.55%, supervisory salaries were lower than budget by $4,200 or 6.19%, power and light were lower than budgeted by $1,140 or 5.07%, and insurance and property taxes were lower than budgeted by $1,100 or 7.1%